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2018 (2) TMI 1573 - AT - CustomsClassification of imported goods - Natural Calcite Powder - appellant classified it under CTH-25309030 - It appeared to Revenue that the goods imported were not Natural Calcite Powder but they were Processed Calcium Carbonate Powder and therefore, the goods were detained and samples were drawn and sent to Central Revenue Control Library, New Delhi (CRCL) - Case of appellant is that that CRCL did not have equipment to test the said samples and therefore, the test report given by CRCL was in doubt and that the appellant had right to ask retest of the samples from any other laboratory other than CRCL. Held that: - in the case of M/s Rathi Enterprises, [2015 (2) TMI 81 - CESTAT NEW DELHI] this Tribunal had held that CRCL did not have facility to test the samples and therefore, the test report given by CRCL is in doubt and that the appellant had right to ask retest of the samples from any other laboratory other than CRCL. The related confiscation and imposition of penalty and re-determination of value of consignments related to Bills of Entry filed on 25/09/2014 & 30/09/2014 is not sustainable - appeal allowed - decided in favor of appellant.
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